TaxTMI 
TaxTMI 
2019 (12) TMI 1439
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....r For the Appellant : Ms. Lakshmi Gurung, Adv. For the Respondent : M. Yadubhushana Rao ORDER L.N. GUPTA, TECHNICAL MEMBER - 1. The present Appeal is preferred by Assistant Commissioner of Income Tax, Circle-11(2), against the striking off of the name of M/s. HSI Infotech Private Limited ("the Company"), from the Register of Companies. 2. It is stated by the Appellant that the Company is a P....
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.... a front for providing accommodation entries to various beneficiaries. In a statement he has categorically accepted that since 2012 to the date of search on 9-12-2016, his main business was of providing bogus accommodation entries in lieu of commission. 5.3 In another information received from DDIT (Inv), New Delhi according to which the respondent company had received Rs. 12,72,000/- from M/s. ....
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....ent Company has violated section 139 of the IT Act by not filing its Income-tax Returns for the A.Y. 2012-13. 5. It is further submitted by the Appellant that they had issued a notice dated 30-3-2019 under section 148 of the IT Act, for the A.Y. 2012-13. It is added by the Appellant that the case of the respondent company was re-opened under section 147 of the I.T. Act for assessing the aforesaid....
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....the Master Data of MCA website, they had come to know that the said Respondent Company has been "struck off" by RoC vide STK-7 dated 1-9-2017." 8. The Appellant contends that in order to have a valid assessment order for recovery of the taxes from the Respondent Company and for any further consequential proceedings against the company under the I.T. Act, there is a need of restoration of the Comp....